Why People Pay Taxes
| Author | : Joel Slemrod |
| Publisher | : |
| Total Pages | : 361 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : 9780472103386 |
Experts discuss strategies for curtailing tax evasion
Tax Compliance Costs Measurement And Policy
Download Tax Compliance Costs Measurement And Policy full books in PDF, epub, and Kindle. Read online free Tax Compliance Costs Measurement And Policy ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Tax Administration and Firm Performance
| Author | : Ms.Era Dabla-Norris |
| Publisher | : International Monetary Fund |
| Total Pages | : 40 |
| Release | : 2017-04-14 |
| Genre | : Business & Economics |
| ISBN | : 1475595166 |
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Tax Compliance Costs Measurement and Policy
| Author | : Cedric Sandford |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 1995 |
| Genre | : Fiscal policy |
| ISBN | : 9780951515754 |
Conference papers presented at a conference held at St. John's College, Oxford, 18-20 September 1994. Topics discussed: tax compliance costs in United Kingdom policy-making; large-scale surveys on taxpayers; depth surveys of taxpayers and tax professionals.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 355 |
| Release | : 2021-09-15 |
| Genre | : |
| ISBN | : 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
The International Taxation System
| Author | : Andrew Lymer |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 319 |
| Release | : 2012-12-06 |
| Genre | : Business & Economics |
| ISBN | : 1461510716 |
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Estimates of Federal Tax Expenditures
| Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
| Publisher | : |
| Total Pages | : 20 |
| Release | : 1976 |
| Genre | : Revenue |
| ISBN | : |
Handbook of the Economics of Risk and Uncertainty
| Author | : Mark Machina |
| Publisher | : Newnes |
| Total Pages | : 897 |
| Release | : 2013-11-14 |
| Genre | : Business & Economics |
| ISBN | : 0444536868 |
The need to understand the theories and applications of economic and finance risk has been clear to everyone since the financial crisis, and this collection of original essays proffers broad, high-level explanations of risk and uncertainty. The economics of risk and uncertainty is unlike most branches of economics in spanning from the individual decision-maker to the market (and indeed, social decisions), and ranging from purely theoretical analysis through individual experimentation, empirical analysis, and applied and policy decisions. It also has close and sometimes conflicting relationships with theoretical and applied statistics, and psychology. The aim of this volume is to provide an overview of diverse aspects of this field, ranging from classical and foundational work through current developments. - Presents coherent summaries of risk and uncertainty that inform major areas in economics and finance - Divides coverage between theoretical, empirical, and experimental findings - Makes the economics of risk and uncertainty accessible to scholars in fields outside economics
The Costs of Taxation and the Marginal Cost of Funds
| Author | : Mr.Joel Slemrod |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 1995-08-01 |
| Genre | : Business & Economics |
| ISBN | : 1451954549 |
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
Current Challenges in Revenue Mobilization - Improving Tax Compliance
| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 81 |
| Release | : 2015-01-29 |
| Genre | : Business & Economics |
| ISBN | : 1498344895 |
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Dimensions of Tax Design
| Author | : James A. Mirrlees |
| Publisher | : Oxford University Press |
| Total Pages | : 1360 |
| Release | : 2010-04-29 |
| Genre | : Business & Economics |
| ISBN | : 0199553750 |
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
